Results 111 to 120 of about 1,115 (162)

A long view of social mobility in Scotland and the role of economic changes. [PDF]

Br J Sociol
Paterson L, Wen F, Breen R, Iannelli C, In J.   +4 more
europepmc   +1 more source

Socioeconomic differences in the long-term effects of teacher absence on student outcomes. [PDF]

Eur Soc
Borgen NT, Markussen S, Raaum O.
europepmc   +1 more source

Patients recovering from COVID-19 who presented with anosmia during their acute episode have behavioral, functional, and structural brain alterations. [PDF]

Sci Rep
Kausel L, Figueroa-Vargas A, Zamorano F, Stecher X, Aspé-Sánchez M, Carvajal-Paredes P, Márquez-Rodríguez V, Martínez-Molina MP, Román C, Soto-Fernández P, Valdebenito-Oyarzo G, Manterola C, Uribe-San-Martín R, Silva C, Henríquez-Ch R, Aboitiz F, Polania R, Guevara P, Muñoz-Venturelli P, Soto-Icaza P, Billeke P.   +20 more
europepmc   +1 more source

Trait reward sensitivity modulates connectivity with the temporoparietal junction and Anterior Insula during strategic decision making. [PDF]

Biol Psychol
Sazhin D, Wyngaarden JB, Dennison JB, Zaff O, Fareri D, McCloskey MS, Alloy LB, Jarcho JM, Smith DV.   +8 more
europepmc   +1 more source

Elites moved toward democrats more than nonelites moved away: Income, education, and occupational class in US presidential elections, 1980-2020. [PDF]

Proc Natl Acad Sci U S A
Vilbig K, England P.
europepmc   +1 more source

Earnings smoothing as a determinant for foreign exchange exposure.

, 2011
openaire   +2 more sources

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Corporate disclosure quality, earnings smoothing, and earnings' timeliness

Journal of Business Research, 2003
Abstract This paper explores the interaction between corporate disclosure and recognition practices by examining the relation between financial analysts' ratings of disclosure quality, discretionary accruals, and the earnings–return association.
Kenneth Shaw
exaly   +2 more sources

Corporate managerial ability, earnings smoothing, and acquisitions

Journal of Corporate Finance, 2020
Abstract This paper examines whether high-ability managers’ earnings smoothing is motivated by the need to mitigate the adverse effects of heightened information asymmetry triggered by mergers and acquisitions (M&As) on managers’ reputation capital (job loss) and firm value.
John Doukas
exaly   +2 more sources

Earnings' Quality and Smoothing

SSRN Electronic Journal, 2005
We study a model of financial reporting and show that a credible equilibrium may exist where, compared to earnings reported without discretion, better informed managers report smoother earnings by smoothing the transitory component when news is good and report earnings that accentuate the intertemporal differences when news is bad.
Michael Kirschenheiter, Nahum D. Melumad
openaire   +1 more source

The Effect of Discretionary Earnings Smoothing and Asymmetric Timeliness of Loss Recognition on Nonlinear Relationship between Earnings Smoothing and Information Asymmetry

Korean Association Of Computers And Accounting, 2022
Previous studies have reported conflicting results on the relationship between earnings smoothing and information asymmetry depending on the positive and negative roles of earnings smoothing. For these contradictory results, Jayaraman(2008) confirmed that there is a U-shaped non-linear relationship between earnings smoothing and information asymmetry ...
Jong-Gyu Kim, Myoung-Jong Kim
openaire   +1 more source